Integrated Filing — IndAS

General information about company
Scrip Code	526227
NSE Symbol	FILATEX
MSEI Symbol	UNLISTED
ISIN	INE816B01035
Name of company	FILATEX INDIA LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	The operations of the Company relates to single segment i.e. manufacture and trading of Synthetic Yarn and Textiles.
Start date and time of board meeting	23-Apr-2025   15:45:00
End date and time of board meeting	23-Apr-2025   17:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	10800200000	42521500000
	Other income	104300000	202600000
	Total income	10904500000	42724100000
2	Expenses
(a)	Cost of materials consumed	8176200000	33984600000
(b)	Purchases of stock-in-trade	687400000	1051100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-39500000	-17000000
(d)	Employee benefit expense	272000000	1111500000
(e)	Finance costs	119200000	250600000
(f)	Depreciation, depletion and amortisation expense	188000000	733400000
(f)	Other Expenses
1	Manufacturing Exp	745800000	3038400000
2	Selling Expense	102600000	414100000
3	Administration and Other Expense	98800000	362400000
	Total other expenses	947200000	3814900000
	Total expenses	10350500000	40929100000
3	Total profit before exceptional items and tax	554000000	1795000000
4	Exceptional items	0	0
5	Total profit before tax	554000000	1795000000
6	Tax expense
7	Current tax	133500000	427600000
8	Deferred tax	9600000	28800000
9	Total tax expenses	143100000	456400000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	410900000	1338600000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	410900000	1338600000
17	Other comprehensive income net of taxes	-1100000	100000
18	Total Comprehensive Income for the period	409800000	1338700000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	443900000	443900000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		12859500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.93	3.02
	Diluted earnings (loss) per share from continuing operations	0.93	3.01
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.93	3.02
	Diluted earnings (loss) per share from continuing and discontinued operations	0.93	3.01
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on April 23, 2025. The consolidated financial results have been prepared in accordance with Indian Accounting Standards (IND-AS) as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter. The Statutory Auditor's have expressed an unmodified reports on these results. n2. The operations of the Group relates to single segment i.e. manufacture and trading of Synthetic Yarn and Textiles. n3.During the quarter ended June 30, 2024, Filatex India Limited (the Holding Company) has acquired 100% shares of Texfil Private Limited (the Wholly owned Subsidiary Company). Consequently the consolidated financial results have been presented for quarter and year ended March 31, 2025. In the absence of comparative numbers for the corresponding periods, same have not been presented in the consolidated financial results. n4. The Board of Directors have recommended final dividend at the rate of 25% for the Financial year 2024-25 of Rs. 0.25 per equity share (face value of Rs. 1 per share) subject to the approval of the shareholders in the ensuing Annual General Meeting. n5. Other expenses are net of power tariff subsidy amounting to Rs. 817.26 Lakhs recognised during the quarter ended December 31, 2024 on final approval from the competent authority. n6. Figures of the quarter ended March 31, 2025 are balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial year. n7. The figures for the corresponding previous periods have been regrouped wherever necessary to make them comparable.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	12737500000
	Capital work-in-progress	114800000
	Investment property	0
	Goodwill	0
	Other intangible assets	1400000
	Intangible assets under development	14800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	204700000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	13600000
	Total non-current financial assets	218300000
	Deferred tax assets (net)	0
	Other non-current assets	725800000
	Total non-current assets	13812600000
2	Current assets
	Inventories	4620800000
	Current financial asset
	Current investments	1650700000
	Trade receivables, current	1278600000
	Cash and cash equivalents	212700000
	Bank balance other than cash and cash equivalents	363700000
	Loans, current	4700000
	Other current financial assets	16900000
	Total current financial assets	3527300000
	Current tax assets (net)	0
	Other current assets	792700000
	Total current assets	8940800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	22753400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	443900000
	Other equity	12859500000
	Total equity attributable to owners of parent	13303400000
	Non controlling interest	0
	Total equity	13303400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	844200000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	277000000
	Total non-current financial liabilities	1121200000
	Provisions, non-current	124300000
	Deferred tax liabilities (net)	1551100000
	Deferred government grants, Non-current	278200000
	Other non-current liabilities	0
	Total non-current liabilities	3074800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	396800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	65100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5298400000
	Total Trade payable	5363500000
	Other current financial liabilities	497600000
	Total current financial liabilities	6257900000
	Other current liabilities	41100000
	Provisions, current	76200000
	Current tax liabilities (Net)	0
	Deferred government grants, Current
	Total current liabilities	6375200000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	9450000000
	Total equity and liabilites	22753400000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement gains/ (loss) on defined benefit plans	-1400000	200000
	Total Amount of items that will not be reclassified to profit and loss	-1400000	200000
2	Income tax relating to items that will not be reclassified to profit or loss	-300000	100000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income	-1100000	100000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1795000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			116600000
	Adjustments for decrease (increase) in inventories			-444100000
	Adjustments for decrease (increase) in trade receivables, current			-101000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			132200000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1440400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			733400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			42000000
	Adjustments for dividend income			0
	Adjustments for interest income			83600000
	Adjustments for share-based payments			12500000
	Adjustments for fair value losses (gains)			-48100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-32700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1767600000
	Net cash flows from (used in) operations			3562600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			438000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3124600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			8613800000
	Other cash payments to acquire equity or debt instruments of other entities			9757800000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			8100000
	Purchase of property, plant and equipment			525300000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			80400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-25900000
	Net cash flows from (used in) investing activities	-1606700000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			13200000
	Repayments of borrowings			1152600000
	Payments of lease liabilities			5500000
	Dividends paid			88800000
	Interest paid			116200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1349900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			168000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			168000000
	Cash and cash equivalents cash flow statement at beginning of period			44700000
	Cash and cash equivalents cash flow statement at end of period			212700000